ESG and Sustainability Reporting Standards

What this entry covers

This entry indexes the main sustainability and ESG disclosure frameworks. The GRI Standards (Global Reporting Initiative) and the ISSB’s IFRS S1 and IFRS S2 (IFRS Foundation) are voluntary or jurisdiction-adopted global standards; the EU Corporate Sustainability Reporting Directive (CSRD) is an EU directive that applies to companies in its scope through national law. No single authority covers this topic.

MyRHC indexes this framework so practitioners, auditors, and automated agents can find the authoritative primary sources in one place. This page is a navigation aid; it is not legal advice and is not a substitute for the official text.

Official documentation

• Primary official source: https://www.globalreporting.org/standards/
• ISSB (IFRS Foundation): https://www.ifrs.org/groups/international-sustainability-standards-board/
• EU Directive (EU) 2026/470 (Omnibus I), official text: https://eur-lex.europa.eu/eli/dir/2026/470/oj/eng

Recent changes

• 2026-05-29: The SEC proposed rescinding its 2024 climate-related disclosure rules in their entirety. The rules have been stayed by the SEC since 4 April 2024 and have never become effective. Comments closed 2026-08-03. SEC, Federal Register
• 2026-02-24: Directive (EU) 2026/470 (Omnibus I) was adopted, amending the CSRD and narrowing which companies must report. Member States must transpose the CSRD changes by 19 March 2027. See the official text for the thresholds. EUR-Lex
• 2023-10: The TCFD disbanded after completing its remit; the IFRS Foundation took over monitoring of companies’ climate-related disclosures from 2024. IFRS Foundation
• 2023-06-26: The ISSB issued IFRS S1 and IFRS S2, which incorporate the TCFD recommendations. IFRS Foundation

How to use this index entry

1. Open the official link above (or the agency home if the deep link drifts).
2. Confirm edition / revision date against your program scope.
3. Map applicability by sector and jurisdiction listed in the metadata.
4. Follow related frameworks only after checking their own official sources.

Disclaimers

• MyRHC does not host proprietary standards text (ISO, some industry bodies).
• Where standards are paywalled, we link to the publisher’s catalog page.
• Always verify current requirements with counsel and the issuing authority.